City Council Agenda - November 26, 2012 - City of Guelph

Options ConsideredWhile the Assessment project absolutely requires external consultants to complete the work, the Service Rationalization work could beconducted using several different approaches, either as a single approach or a combination of these options.It is also to be noted that staff are currently re-stating the City of Guelph’s list of services or “auditable entities” and will be reducing the listfrom approximately 300 services to approximately 90 to 110 services for audit purposes.We have identified five (5) options for consideration and analyzed the risks, benefits, impacts and resources required for each approach. Itshould be noted that the costs for public input, surveys or other communications have not been included in these estimates. Whereappropriate we will seek public input and incorporate this data in the review process.Option A: Internal Audit Process Only – Current LevelContinue the status quo with the Internal Audit cycle completing Operational reviews of all major services on the existing list ofservices and programs described as “auditable entities” over the next five years. The prioritization model would be used toselect services and programs for individual audits.Risks - Internal Benefits-Internal Impacts-ResourcesPace may not meet needs or expectationsof Council.Audit function already in budget, noadditional costs.• Collaborative and respectful approachmeets Council direction.Dependency on single auditor with finite Staff participation on audit teams to build • List of auditable entities will beexamined and considered within thecapacity. Approximately 7 audits per skills within the organization. 2-3 staffaudit criteria; this may not satisfyyear.selected to support Internal Auditor withprinciples set by Council in Octoberelements such as benchmarking, research2011. Process will not review ALLetc.services in the term.No material savings may be identified in High quality of work is known and reliable. • Will include public input whereexisting services or levels.appropriate.Findings may identify that spending or Pace controlled internally.• Micro approach to reviews.service levels need to be increased, rather• Could complete approx.7 reviews/yrthan cut.with staff teams assisting in limitedroles to support auditor in research,Management and staff participation anddata collection, etc.learning. Reinforces the audit function• Outcomes will be incremental over 5-internally.year period.• Assumed that the current list ofauditable entities meets the currentand future needs of the community.• Staff resources will not be overburdened.Work takes place over anumber of years.Page 7 of 14CITY OF GUELPH COMMITTEE REPORT